ROMONT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROMONT
Largest movements
- Cash +€115,155
up €115,155 (+812.7%), from €14,169 to €129,324
mainly Net result for the year (+€123,411) and Tax, wage and social debts (+€31,700)
- Deferred charges and accrued income +€21,462
up €21,462 (+333.0%), from €6,444 to €27,906
- Tangible fixed assets +€13,626
new in 2025: €13,626
of which Plant, machinery and equipment: +€8,268
- Receivables within one year +€7,011
up €7,011 (+166.2%), from €4,218 to €11,229
of which Other amounts receivable: +€7,229
- Reserves +€122,578
up €122,578 (+862.0%), from €14,221 to €136,799
- Tax, wage and social debts +€31,700
up €31,700 (+558.3%), from €5,678 to €37,378
of which Taxes: +€31,700
- Trade debts +€3,325
new in 2025: €3,325
- Gross operating margin +€144,716
up €144,716 (+767.1%), from €18,866 to €163,583
- Taxes +€31,700
up €31,700 (+833.6%), from €3,803 to €35,503
- Depreciation +€2,696
new in 2025: €2,696
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,831 | €182,085 | +€157,254 | +633.3% |
| Fixed assets | 21/28 | - | €13,626 | +€13,626 | |
| Tangible fixed assets | 22/27 | - | €13,626 | +€13,626 | |
| Plant, machinery and equipment | 23 | - | €8,268 | +€8,268 | |
| Furniture and vehicles | 24 | - | €5,358 | +€5,358 | |
| Current assets | 29/58 | €24,831 | €168,459 | +€143,627 | +578.4% |
| Amounts receivable within one year | 40/41 | €4,218 | €11,229 | +€7,011 | +166.2% |
| Trade receivables | 40 | €218 | - | -€218 | |
| Other amounts receivable | 41 | €4,000 | €11,229 | +€7,229 | +180.7% |
| Cash at bank and in hand | 54/58 | €14,169 | €129,324 | +€115,155 | +812.7% |
| Deferred charges and accrued income | 490/1 | €6,444 | €27,906 | +€21,462 | +333.0% |
| Total equity and liabilities | 10/49 | €24,831 | €182,085 | +€157,254 | +633.3% |
| Equity | 10/15 | €18,221 | €140,799 | +€122,578 | +672.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,221 | €136,799 | +€122,578 | +862.0% |
| Distributable reserves | 133 | €14,221 | €136,799 | +€122,578 | +862.0% |
| Amounts payable | 17/49 | €6,611 | €41,286 | +€34,675 | +524.5% |
| Amounts payable within one year | 42/48 | €6,261 | €41,286 | +€35,025 | +559.4% |
| Trade debts | 44 | - | €3,325 | +€3,325 | |
| Suppliers | 440/4 | - | €3,325 | +€3,325 | |
| Taxes, remuneration and social security | 45 | €5,678 | €37,378 | +€31,700 | +558.3% |
| Taxes | 450/3 | €4,053 | €35,753 | +€31,700 | +782.2% |
| Remuneration and social security | 454/9 | €1,625 | €1,625 | = | 0.0% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,696 | +€2,696 | |
| Other operating charges | 640/8 | - | €335 | +€335 | |
| Gross operating margin | 9900 | €18,866 | €163,583 | +€144,716 | +767.1% |
| Operating profit (loss) | 9901 | €18,866 | €160,552 | +€141,685 | +751.0% |
| Financial charges | 65/66B | €10 | €1,637 | +€1,627 | +16603.4% |
| Recurring financial charges | 65 | €10 | €1,637 | +€1,627 | +16603.4% |
| Profit (loss) for the period before taxes | 9903 | €18,856 | €158,915 | +€140,058 | +742.8% |
| Income taxes | 67/77 | €3,803 | €35,503 | +€31,700 | +833.6% |
| Profit (loss) for the period | 9904 | €15,054 | €123,411 | +€108,358 | +719.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,054 | €123,411 | +€108,358 | +719.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.